2004 (1) TMI 115

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....in-Appeal passed by the Commissioner (Appeals). 2.The brief facts of the case are that the respondents are a 100% Export Oriented unit. On 24-1-1998, the Officers of Central Excise department visited the factory of the respondents and during the verification, it was found certain finished goods were found in excess to the statutory records. A show cause notice was issued to the respondents on t....

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....5.The contention of the Revenue is that at the time of verification of records, the respondents failed to account two moulds which were later on found by the respondents, therefore, at time of verification of the records, the appellants were not maintaining the records properly. 6.The contention of the respondents is that as a 100% EOU, they are not required to maintain RG-1 register. The respo....

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....nd 173G of the Central Excise Rules and Rule 100H(3), under Chapter VA is applicable to 100% EOU and this rule specifically provides that the provisions of Rule 47 and Rule 53 shall not apply to the excisable goods produced or manufactured in a 100% EOU. The Tribunal in the case CCE, New Delhi v. Jindal Exports after relying upon the Board Circular No. 212/46/96-CX., dated 20-5-1996 held that a 10....